Impairment, Disposition Of Property And Equipment, Restaurant Closing Costs And Restructuring (Tables)

6 Months Ended

Apr. 13, 2014

Restructuring Cost and Reserve [Line Items]

Schedule of Impairment and Disposal Costs Included in Impairment and Other Charges

Impairment and other charges, net in the accompanying condensed consolidated statements of earnings is comprised of the following (in thousands):

	Quarter				Year-to-Date
	April 13, 2014		April 14, 2013		April 13, 2014		April 14, 2013
Restaurant impairment charges	$	85	$	362	$	180	$	2,884
Losses on the disposition of property and equipment, net	749		1,261		1,701		396
Costs of closed restaurants (primarily lease obligations) and other	731		407		1,295		1,190
Restructuring costs	7,491		343		7,789		1,155
	$	9,056	$	2,373	$	10,965	$	5,625

Restaurant Closing Costs

Total accrued severance costs related to our restructuring activities are included in accrued liabilities and changed as follows (in thousands):

	Quarter						Year-to-Date
	April 13, 2014			April 14, 2013			April 13, 2014			April 14, 2013
Balance at beginning of period	$	98		$	671		$	253		$	1,758
Additions	1,098			302			1,396			670
Cash payments	(1,196		)	(934		)	(1,649		)	(2,389		)
Balance at end of quarter	$	—		$	39		$	—		$	39

We expect to incur additional charges related to our restructuring activities; however, we are unable to make a reasonable estimate at this time.

Schedule of Restructuring and Related Costs

Restructuring costs — Since the beginning of 2012, we have been engaged in efforts to improve our cost structure and identify opportunities to reduce general and administrative expenses as well as improve profitability across both brands. The following is a summary of the costs incurred in connection with these activities (in thousands):

	Quarter				Year-to-Date
	April 13, 2014		April 14, 2013		April 13, 2014		April 14, 2013
Severance costs	$	1,098	$	302	$	1,396	$	670
Other	6,393		41		6,393		485
	$	7,491	$	343	$	7,789	$	1,155

Contract Termination [Member]

Restructuring Cost and Reserve [Line Items]

Restaurant Closing Costs

Restaurant closing costs consist of future lease commitments, net of anticipated sublease rentals and expected ancillary costs, and are included in impairment and other charges, net in the accompanying condensed consolidated statements of earnings. Accrued restaurant closing costs, included in accrued liabilities and other long-term liabilities, changed as follows (in thousands):

	Quarter						Year-to-Date
	April 13, 2014			April 14, 2013			April 13, 2014			April 14, 2013
Balance at beginning of period	$	15,499		$	19,561		$	16,321		$	20,677
Adjustments	650			312			1,262			738
Cash payments	(1,553		)	(1,436		)	(2,987		)	(2,978		)
Balance at end of quarter	$	14,596		$	18,437		$	14,596		$	18,437

In 2014 and 2013, adjustments primarily relate to revisions to certain sublease and cost assumptions due to changes in market conditions.

Schedule of Restructuring and Related Costs

Our liability for lease commitments related to the 2013 Qdoba closures is included in accrued liabilities and other long-term liabilities and has changed as follows during 2014 (in thousands):

	Quarter			Year-to-Date
Balance at beginning of period	$	7,031		$	10,712
Adjustments	3,265			2,979
Cash payments	(3,165		)	(6,560		)
Balance at end of period	$	7,131		$	7,131